SEC Comment Letter for MASIMO CORP (MASI) (CIK 0000937556) (MASI) — Jul 10, 2017
MASIMO CORP (MASI) (CIK 0000937556)
Date: July 10, 2017 · CIK: 0000937556 · Accession: 0000000000-17-023977
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File numbers found in text: 001-33642
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Mail Stop 3030 July 10, 2017 Via E -mail Mr. Mark P. de Raad Executive Vice President and Chief Financial Officer Masimo Corporation 52 Discovery Irvine, CA 92618 Re: Masimo Corporation Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed February 15 , 201 7 File No. 001-33642 Dear Mr. de Raad : We have completed our review of your filing s. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant Office of Electronics and Machinery